ITAT Chennai held that disallowance of expenditure towards helper allowance claimed as deduction u/s. 10(14)(i) of the Income Tax Act rightly sustained as no supporting documents submitted.
ITAT Chennai held that reopening after expiry of 4 years, without establishing any failure on part of the assessee to disclose any material facts necessary for its assessment, is bad-in-law and liable to be quashed.
Salary received by a Non-Resident of India (NRI) in India by exercising employment in Singapore should not be taxed in India as assessee would be entitled for the benefit of Article 15 of relevant DTAA which provided that the salary would be taxable in the country wherein the employment was exercised and the same would be subject to verification by AO that this income had already been offered to tax in Singapore and assessee had paid due taxes. AO would also verify that no credit of Taxes paid in India had been taken by assessee in Singapore.
Explore the ITAT Chennai order on Raghupathy Dhakshayani Vs ITO appeal, assessing the delay, reasonable cause arguments, and the final dismissal decision.
Explore the JCIT vs S.V. Balasubramani HUF case at ITAT Chennai. Learn why bonus payment disallowance under section 40A(3) of the Income Tax Act was challenged and the outcome of the appeal.
Explore the Bengal Tiger Line vs. DCIT case: ITAT Chennai rules in favor of the assessee, allowing benefits under India-Singapore DTAA for Vessel Handling Charges.
ITAT directs CIT(A) to reconsider issue of Section 234A, 234B and 234C interest after considering the outcome of petition filed by the appellant u/s. 119(20)(b)/119(2)(c) of Income Tax Act before the Chairman, CBDT
Explore the ITAT Chennai ruling on DCIT Vs Arumuga Cottspin Pvt. Ltd. for AY 2015-16. Analysis of interest disallowance, sales suppression, and unexplained cash credits
Explore the ITAT Chennai’s order in the case of Tulsian Refinery Pvt. Limited vs. DCIT for AY 2016-17 & 2017-18. Discover how the deletion of additions related to bogus interest expenditure was determined through sworn statements and reconciliation statements, and the impact of Hon’ble ITSC’s findings on KRPL. Read the full text of the order and gain insights into the assessment and appellate proceedings.
Explore the ITO vs. Papathiyammal Pitchai Educational Trust case at ITAT Chennai, where a dispute over the denial of Section 11 deduction unfolds for AY 2020-21.
